SPECIAL

March 2011
No. 190 REPORT
Tax Freedom Day® Arrives on April 12
By Tax Freedom Day® will arrive on April 12
Kail M. Padgitt
Staff Economist this year, the 102nd day of 2011. That means
Tax Foundation Americans will work well over three months of
the year, from January 1 to April 12, before they
have earned enough money to pay this year’s tax
obligations at the federal, state and local levels.
Tax Freedom Day arrives three day later in
2011 than it did in 2010, but nearly two weeks
earlier than in 2007. This shift toward a lower
tax burden since 2007 has been driven by three
factors:
• The Great Recession has reduced tax collec-
tions even faster than it has reduced income.
• President Obama and the Congress, after a
long debate, extended the Bush-era tax cuts
for two additional years.
• As part of the extension agreement,
the Making Work Pay tax credit was
replaced with the 2 percent reduction in
the payroll tax.
Despite these tax reductions, Americans will
pay more in taxes in 2011 than they will spend
on groceries, clothing and shelter combined.
Tax Freedom Day 2011 is later than last
year largely because of income changes rather
than statutory tax law changes. As the economic
recovery continues, individuals’ rising income
pushes them into higher tax brackets. Corporate
tax revenue has also seen a resurgence.
Although these income increases are the
main reason for the later Tax Freedom Day,
several tax law changes are also partly to blame:

Key Findings
• Tax Freedom Day falls on April 12 this year, which means Americans will spend over three months working before they earn
enough to pay their federal, state and local taxes.
• Tax Freedom Day arrives three day later in 2011 than it did in 2010, but nearly two weeks earlier than in 2007. This shift
toward a lower tax burden since 2007 is caused by the recession reducing tax collections faster than income and by the exten-
sion of the Bush-era tax cuts for two additional years.
• Tax Freedom Day does not count the deficit even though deficits must eventually be financed. If the federal government were
planning to collect enough in taxes during 2011 to finance all of its spending, Tax Freedom Day would arrive on May 23.
This date for a deficit-inclusive measure is the latest since World War II.
• Each state has its own Tax Freedom Day. Mississippi’s is earliest on March 26, and Connecticut celebrates last on May 2.
High-income states pay much more in federal taxes, and they often have higher state-local taxes as well. Joining Connecticut in
the latest celebrations are New Jersey, New York, Maryland and Washington. Mississippi’ is joined in early celebration by Ten-
nessee, South Carolina, Louisiana, and South Dakota.
SPECIAL
REPORT
The federal estate tax has returned after a one-
year repeal, this time at a rate of 35 percent
and with an exemption of $5 million. In
addition, taxes associated with the Patient
Protection and the Affordable Care Act con-
tinue to be phased in.
The Federal Budget Deficit Day
Tax Freedom Day, like almost all tax burden
measures, ignores the current year’s deficit.
Only taxes that will actually be collected dur-
ing 2011 count in the tally. In many years the
deficit is fairly small as a percentage of total
government spending, so Tax Freedom Day
gives a good idea of the size of government.
Since 2008, however, deficits have been
massive by any measure, and as a result, Tax
Freedom Day may give the impression that the
burden of government is smaller than it is. If
the federal government were planning to col-
lect enough in taxes during 2011 to finance all
Figure 1
Tax Freedom Day
1971–2011
6/1
2
of its spending, it would have to collect about
$1.48 trillion more, and Tax Freedom Day
would arrive on May 23 instead of April 12 —
adding an additional 41 days to the nation’s
work for government. This date for a deficit-
inclusive measure is the latest since World War
II. Figure 1 shows Tax Freedom Day, as tradi-
tionally presented and with the inclusion of the
federal budget deficit.
The House of Representatives passed H.R.
1 on February 18th of this year. This legisla-
tion claims to reduce federal spending by $61
billion dollars a year. If passed by the Senate,
which seems unlikely, and signed into law by
the president, also unlikely, it would cause the
Deficit Day to arrive two days earlier.
Tax Freedom Day Through the
Years
The United States has traditionally been a low-
tax nation. From the founding of the country

5/22

5/12

5/2

4/22

4/12

4/2

3/23

3/13
71 74 77 80 83 86 89 92 95 98 01 04 07 09 11
19 19 19 19 19 19 19 19 19 19 20 20 20 20 20

Tax Freedom Day Adjusted to Add Federal Budget Deficit

Recession
Source: Tax Foundation calculations based on data from the Bureau of Economic Analysis, Congressional Budget Office and Joint Committee on Taxation.
SPECIAL 3
REPORT
Table 1 until the early part of the twentieth century, the
United States was in part defined by its mistrust
Tax Freedom Day & Total Effective Tax Rate of government power and its correspondingly
Calendar Years 1900–2011 low taxes.
Significant Tax Legislation Noted with First-Year Impact on Tax Burden
Number of Days All Taxes as In 1900, as Table 1 shows, Americans
Tax Spent Working a Percentage paid only 5.9 percent of their income in taxes
Year Freedom Day to Pay Taxes of Income
and Tax Freedom Day arrived on January 22.
1900 January 22 22 5.9%
1901 January 21 21 5.8
Between 1900 and 1917 the nation’s tax bur-
1902* January 21 21 5.6 den was steady, never going over 6.7 percent,
1903* January 20 20 5.3 and the latest date for Tax Freedom Day was
1904* January 21 21 5.7
1905 January 20 20 5.4%
January 25.
1906 January 19 19 5.1
1907* January 19 19 5.1 World War I more than doubled the
1908* January 21 21 5.7 nation’s tax burden. From 1917’s January 24,
1909 January 19 19 4.9 Tax Freedom Day jumped to February 8 in
1910* January 19 19 5.0%
1911* January 20 20 5.3 1918 and February 22 in 1921. Taxes were cut
1912* January 19 19 5.0 somewhat after the war, but never to pre-war
1913* January 19 19 5.2 levels.
1914* January 23 23 6.1
1915 January 25 25 6.7% Tax Freedom Day arrived in February
1916 January 24 24 6.5
1917 January 24 24 6.4 throughout the twenties. It was at this time in
1918* February 8 39 10.5 our tax history that Justice Holmes famously
1919* February 7 38 10.2 called taxes the price of civilized society, though
1920* February 13 44 12.0%
1921* February 22 53 14.5 the price was significantly lower at the time
1922 February 11 42 11.4 than it is today.
1923* February 4 35 9.5
1924* February 7 38 10.3 In 1933, trying to free the country from
1925 February 4 35 9.6%
1926* February 6 37 10.0
the Great Depression, President Roosevelt
1927* February 8 39 10.7 embarked on a massive federal government
1928 February 9 40 10.8 expansion. His New Deal programs required
1929* February 9 40 10.7
higher taxes and pushed Tax Freedom Day
1930* February 12 43 11.7%
1931* February 15 46 12.4 into March. The tax burden lightened in the
1932* February 25 56 15.1 mid-thirties, and Tax Freedom Day arrived
1933* March 3 62 17.0 in February again in 1935 and 1936. But as
1934 March 1 60 16.2
1935 February 26 57 15.6% World War II loomed, spending and taxing
1936 February 27 58 15.6 surged again, and Tax Freedom Day never saw
1937* March 4 63 17.1 February again.
1938* March 6 65 17.8
1939 March 4 63 17.1
1940 March 7 66 17.9%
World War II was the catalyst that pushed
The Revenue Act of 1940 (+1.3% of NNP) Tax Freedom Day into April in 1943, and it
The Second Revenue Act of 1940 (+1.0% of NNP) dipped back into March for the last time in
1941 March 16 75 20.4 1950. In 1950, it fell on March 31, and after
The Revenue Act of 1941 (+3.1% of NNP)
1942 March 18 77 20.9 a decade of modest government growth, it
The Revenue Act of 1942 (+6.7% of NNP) arrived on April 11 in 1960.
1943 April 4 94 25.7
The Current Tax Payment Act of 1943 (+1.4% of NNP) The “Kennedy tax cut” pushed through by
The Revenue Act of 1943 (+0.5% of NNP) President Johnson in 1964 helped stem the tide
1944 March 29 88 24.0
The Individual Income Tax Act of 1944 (–0.3% of NNP)
of rising taxes, pushing Tax Freedom Day back
1945* March 30 89 24.2% to April 9 in 1964. Under Johnson and Nixon,
The Revenue Act of 1945 (–2.9% of NNP) the Vietnam War combined with Johnson’s
Great Society programs to force taxes up in the
Continued
SPECIAL 4
REPORT
Table 1 (continued) late sixties and seventies, adding 15 days’ work
to the price of government. Tax Freedom Day
Tax Freedom Day & Total Effective Tax Rate in 1981 arrived on April 24, the latest date ever
Calendar Years 1900–2011 at that point.
Significant Tax Legislation Noted with First-Year Impact on Tax Burden
Number of Days All Taxes as Just as the Kennedy tax cut had done in
Tax Spent Working a Percentage 1964, the Reagan tax cut in 1981 — the Eco-
Year Freedom Day to Pay Taxes of Income nomic Recovery Tax Act — restrained the tax
1946 March 30 89 24.3% burden. At the same time, downward pressure
1947 April 2 92 24.9
1948* March 27 86 23.3 on state and local taxes spurred by California’s
The Revenue Act of 1948 (–2.1% of NNP) Proposition 13 brought Tax Freedom Day ear-
1949* March 22 81 21.9 lier, and in 1984 it arrived on April 17. But a
1950 March 31 90 24.6%
The Revenue Act of 1950 (+1.7% of NNP), The Excess Profits Tax of 1950 (+1.2% of NNP) surge in economic growth during the late eight-
1951 April 7 97 26.3 ies along with an increase in payroll taxes raised
The Revenue Act of 1951 (+1.8% of NNP) the tax burden, and in 1989, Tax Freedom Day
1952 April 7 97 26.4
1953* April 6 96 26.2
arrived on April 22.
1954* April 1 91 24.8
(The Excise Tax Reduction Act of 1954 (–0.3% of NNP)
The next significant change in the tax bur-
The Internal Revenue Code of 1954 (–0.1% of NNP) den came during the mid-to-late 1990s. New,
1955 April 4 94 25.6% higher tax brackets were added to the federal
1956 April 6 96 26.3 code in 1993, and the nation’s tax burden rose
1957* April 7 97 26.4
1958* April 4 94 25.7 considerably as income surged, pushing people
1959 April 8 98 26.7 into those higher brackets. By 1997 Tax Free-
1960* April 11 101 27.7% dom Day came later than ever, April 27, and
1961* April 11 101 27.6
1962 April 12 102 27.7 despite a targeted federal tax cut that year, the
The Revenue Act of 1962 (0.0% of NNP) nation was in for a string of record-setting tax
1963 April 13 103 28.2 burdens.
1964 April 9 99 26.9
The Revenue Act of 1964 (–1.9% of NNP)
1965 April 8 98 26.8% The Latest Tax Freedom Day
1966 April 11 101 27.5 The latest-ever Tax Freedom Day was May 1,
The Tax Adjustment Act of 1966 (+0.7% of NNP)
1967 April 12 102 27.9
2000. Over a three-year period, the tech bubble
1968 April 18 108 29.5 had driven employment and wages higher and
The Revenue and Expenditure Control Act of 1968 (+1.9% of NNP) capital gains sky-high. In combination with
1969* April 23 113 30.8 the higher tax rates that had been enacted in
The Tax Reform Act of 1969 (+0.4% of NNP)
1970* April 19 109 29.6% 1993, these factors caused tax collections to
1971 April 16 106 28.9 soar unpredictably. The Congressional Budget
The Revenue Act of 1971 (–0.4% of NNP) Office kept raising its revenue forecasts, but
1972 April 20 110 30.1
1973* April 20 110 30.1 each year’s revenue was so much higher than
1974* April 23 113 30.8 predicted that the government ended up with
The Employee Retirement Income Security Act of 1974 a surplus.
1975* April 17 107 29.1%
The Tax Reduction Act of 1975 (–0.7% of NNP) Predictably, following such a tax surge,
1976 April 19 109 29.8 American opposition to taxes grew, and Presi-
The Tax Reform Act of 1976 (–0.9% of NNP)
1977 April 20 110 30.1 dent Bush was narrowly elected on a tax-cut
The Tax Reduction and Simplification Act of 1977 (–1.0% of NNP) platform. The new president delivered on
1978 April 20 110 30.0 his tax cut promises, which, combined with
The Revenue Act of 1978 (–0.6% of NNP)
1979 April 21 111 30.1
a recession in 2001 and stagnation in 2002
1980* April 21 111 30.4% and early 2003, caused the tax burden to
The Crude Oil Windfall Profit Tax Act of 1980 (+0.5% of NNP) fall considerably. In 2003, Tax Freedom Day
1981* April 24 114 31.1 arrived more than two weeks earlier than it
The Economic Recovery Tax Act of 1981 (–1.4% of NNP)
had in 2000, on April 14. At the time, it was
Continued
SPECIAL 5
REPORT
Table 1 (continued) the second-earliest Tax Freedom Day since the
Johnson administration (see Table 1).
Tax Freedom Day & Total Effective Tax Rate
Calendar Years 1900–2011 From 2003 through 2006, corporate
Significant Tax Legislation Noted with First-Year Impact on Tax Burden income taxes rose quickly, along with rapidly
Number of Days All Taxes as growing corporate profits. Personal income tax
Tax Spent Working a Percentage receipts also rose sharply, starting in 2004. As a
Year Freedom Day to Pay Taxes of Income
result, Tax Freedom Day was delayed, reaching
1982* April 22 112 30.4%
The Tax Equity and Fiscal Responsibility Act of 1982 (+0.6% of NNP) April 24 in 2006.
The Highway Revenue Act of 1982 (+0.1% of NNP)
1983 April 18 108 29.4 Since 2007, stimulus tax cuts and a weak-
The Social Security Amendments of 1983 (+0.2% of NNP) ening economy have come together to push Tax
The Interest and Dividend Tax Compliance Act of 1983 (–0.1% of NNP) Freedom Day earlier. Meanwhile, government
1984 April 17 107 29.2
The Deficit Reduction Act of 1984 (+0.3% of NNP) spending has continued to grow: this year the
1985 April 18 108 29.5% federal budget deficit is projected to be $1.48
The Consolidated Omnibus Budget Reconciliation Act of 1985 (0.0% of NNP) trillion.
1986 April 19 109 29.7
The Tax Reform Act of 1986 (+0.5% of NNP)
1987 April 22 112 30.7 Income and Payroll Taxes
The Omnibus Budget Reconciliation Act of 1987 (+0.2% of NNP)
1988 April 21 111 30.4 Dominate the Tax Burden
1989 April 22 112 30.5 Americans face an array of different taxes in
The Omnibus Budget Reconciliation Act of 1989 (+0.1% of NNP)
1990* April 21 111 30.4%
their day-to-day lives. Figure 2 presents a break-
The Omnibus Budget Reconciliation Act of 1990 (+0.5% of NNP) down of the nation’s tax bill for 2011 by type
1991* April 21 111 30.2 of tax. The largest and most visible of these
1992 April 19 109 29.8 taxes are directly subtracted from Americans’
1993 April 20 110 30.0
The Omnibus Budget Reconciliation Act of 1993 (+0.4% of NNP) paychecks — individual income taxes and pay-
1994 April 22 112 30.5 roll taxes.
1995 April 23 113 30.9%
1996 April 25 115 31.3
The Small Business Job Protection Act of 1996 (+0.0% of NNP) Income Taxes
1997 April 27 117 31.9 Individual income taxes represent the largest
The Tax Relief Act of 1997 (–0.1% of NNP)
1998 April 29 119 32.5
component of Americans’ tax bills, and they
1999 April 29 119 32.5 are the best known for a number of reasons. All
2000 May 1 121 33.0% workers have a portion of their paychecks with-
The Economic Growth and Tax Reform Reconciliation Act of 2001 (–0.8% of NNP)
held to pay federal, state and, in some cases,
2001* April 27 117 31.8
2002 April 17 107 29.2 local income taxes. Each worker then needs
The Job Creation and Worker Assistance Act of 2002 (–0.6% of NNP) to file the famous Form 1040 with the IRS by
2003 April 14 104 28.4 April 151 of each year so the government can
The Jobs and Growth Tax Relief and Reconciliation Act of 2003 (–0.6% of NNP)
2004 April 15 105 28.5 find out if too much or too little was withheld
2005 April 21 111 30.2% over the year.
2006 April 24 114 31.2
2007* April 24 114 31.1 All but seven states levy some sort of
2008* April 16 111 29.0 income tax on top of the federal income tax,
The Economic Stimulus Act of 2008 (-0.9% of NNP)
2009* April 8 103 26.6 and some localities do as well. When these
The American Recovery and Reinvestment Act of 2009 (-0.9% of NNP) are added to the federal income tax burden,
2010 April 9 99 26.9% income taxes are projected to amount to an
2011 April 12 102 27.7
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 average of 36 days’ worth of work for Ameri-
* Year in which the economy shrank during at least one quarter. cans in 2011.
Note: Leap Day is omitted.
Source: Tax Foundation calculations based on data from the Bureau of Economic Analysis, 1 This year Americans must pay their income tax by April
Congressional Budget Office, Joint Committee on Taxation, Office of Management and Budget, 18th. The reason for the extra three days is Emancipation
Internal Revenue Service, Congressional Research Service, and National Bureau of Economic Day in Washington, D.C. Emancipation Day celebrates the
Research. day slavery was abolished in the district. Though celebrated
on April 16th, it will be observed Friday, April 15th.
SPECIAL 6
REPORT
Figure 2 Payroll Taxes
How Long Americans Work to Pay All Federal, State and Local Taxes We project that during 2011 Americans will
Calendar Year 2011 spend 22 days working to afford their payroll
Other Estate & taxes, or social insurance taxes — those taxes
Taxes: Gift Taxes:
Corporate
4 Days 18 Hours dedicated to funding social insurance programs
Income
Taxes: such as Social Security and Medicare. Almost
Federal, State and Local
12 Days all taxpayers are aware of these taxes because
Taxes Combined
they appear as line-item deductions on their
Individual pay stubs. This year Americans are seeing a
Property
Income
Taxes:
significant drop in payroll taxes thanks to the 2
Taxes: 36 Days percent reduction passed as part of the Bush-era
12 Days
tax cuts extension compromise.

Social
Other Taxes
Sales & Insurance Some taxes are less apparent to the taxpayer
Excise Taxes:
Taxes: 22 Days
than income and payroll taxes because they
15 Days
are difficult to total up. Foremost among these
lesser-known taxes are sales and excise taxes.
We project that Americans will work 15 days to
Other Estate &
Gift Taxes:
pay these add-on taxes that are imposed at all
Taxes:
3 Days 15 Hours levels of government and that raise the prices of
Federal Taxes
Corporate
Income
nearly all goods and services. Another 12 days
Taxes: will be spent working to pay property taxes,
9 Days
Individual
which are primarily levied by local governments
Income but increasingly by states as well.
Sales & Taxes:
Excise 27 Days This year, we project that Americans will
Taxes:
3 Days
have to work an additional 12 days to pay their
share of corporate income taxes—down from
Social
14 days when corporate income tax collec-
Insurance tions peaked in 2006. The reason these taxes
Taxes:
21 Days are rightly counted as part of the nation’s tax
burden is that taxes on businesses are ultimately
passed on to individuals: consumers, employ-
ees, and shareholders in the form of higher
Other
Taxes: Estate & prices, lower wages or employment levels, and
Corporate 19 Hours Gift Taxes:
3 Hours
lower share value.
State and Local Taxes Income Taxes:
2 Days Individual
Income Taxes:
Finally, Americans will log four more days
9 Days to pay other miscellaneous taxes, most notably
motor vehicle license taxes and severance taxes.

Property Tax Freedom Day by State

Social
Taxes:
Insurance The total tax burdens borne by residents of
12 Days
Taxes: different states vary considerably, as illustrated
17 Hours
by Figure 3. This occurs not only because resi-
dents of different states pay different amounts
of state and local taxes, but also because their
Sales & Excise
Taxes: 12 Days federal tax payments can vary dramatically.
Higher-income states like Connecticut face a
significantly higher total federal tax rate than
SPECIAL 7
REPORT
lower-income states, even before accounting for will bear the lowest average tax burden in 2011.
the fact that many high-income states also have Because of their modest incomes and extremely
high state and local tax burdens. low state and local tax burden, we estimate
Mississippi’s Tax Freedom Day for 2011 to be
Table 2 and Figure 3 rank each state on its March 26. After Mississippi, the four states
Tax Freedom Day and days spent working to where Tax Freedom Day will arrive the earliest
pay for government. Residents of Mississippi in 2011 are Tennessee (March 27), South Caro-
Table 2
lina (March 29), Louisiana (March 30), and
South Dakota (March 30).
Tax Freedom Day and Days Worked in Each State
Calendar Year 2011 At the other end of the tax burden spec-
Days Spent Tax trum are states with comparatively late Tax
Working to Freedom Freedom Days. The residents of Connecticut
Pay Taxes Day Rank
will celebrate last, as usual, working until the
United States 102 April 12 –
Alabama 92 April 2 43 122nd day of the year, from January 1 to May
Alaska 93 April 3 38 2, before earning enough to pay all their taxes.
Arizona 92 April 2 39
Arkansas 93 April 3 35 Because Connecticut’s income per capita is
California 106 April 16 6 higher than in any other state, its residents
Colorado 98 April 8 24
Connecticut 122 May 2 1
pay extraordinarily high federal income taxes.
Delaware 100 April 10 21 Nearby states New Jersey (April 29) and New
Florida 101 April 11 16 York (April 24) are second and third, respec-
Georgia 93 April 3 37
Hawaii 96 April 6 30 tively. Maryland (April 17) and Washington
Idaho 93 April 3 36 (April 16) round out the top five.
Illinois 105 April 15 9
Indiana 95 April 5 32
Iowa
Kansas
96
100
April 6
April 10
29
20 Tax Freedom Day: Origin and
Kentucky
Louisiana
92
90
April 2
March 30
42
47
Methodology
Maine 94 April 4 34 In calculating Tax Freedom Day for each state,
Maryland 107 April 17 4
Massachusetts 104 April 14 10
we look at taxes borne by residents of that state,
Michigan 97 April 7 26 whether paid to the federal government, their
Minnesota 106 April 16 8 own state or local government, or governments
Mississippi 85 March 26 50
Missouri 94 April 4 33 of other states. Where possible, we allocate tax
Montana 95 April 5 31 burdens to the taxpayer’s state of residence. For
Nebraska 102 April 12 15
Nevada 92 April 2 40 example, Massachusetts income tax levied on
New Hampshire 99 April 9 22 wages of New Hampshire residents will be allo-
New Jersey 119 April 29 2
New Mexico 90 March 31 45 cated to New Hampshire, not Massachusetts.
New York 114 April 24 3
North Carolina 96 April 6 27 Tax Freedom Day was conceived by Florida
North Dakota 101 April 11 17 businessman Dallas Hostetler in 1948. He per-
Ohio 96 April 6 28
Oklahoma 92 April 2 41 formed the calculation himself and promoted
Oregon 98 April 8 23 his copyrighted concept until his retirement
Pennsylvania 104 April 14 11
Rhode Island 103 April 13 13 in 1971. He deeded the intellectual property
South Carolina 88 March 29 48 to the Tax Foundation, and since then the Tax
South Dakota 90 March 30 46
Tennessee 86 March 27 49 Foundation has used historical data to calculate
Texas 97 April 7 25 Tax Freedom Day back to the beginning of the
Utah 100 April 10 19
Vermont 100 April 10 18
20th century. In 1990 sufficient data became
Virginia 102 April 12 14 available to calculate a separate Tax Freedom
Washington 106 April 16 5 Day for each state.
West Virginia 90 March 31 44
Wisconsin 106 April 16 7
Wyoming 103 April 13 12 Tax Freedom Day is a vivid, calendar-based
District of Columbia 106 April 16 – illustration of government’s cost, and it gives
SPECIAL
REPORT
Americans an easy way to gauge the overall
tax take. We count in the denominator every
dollar that is officially part of national income
according to the Department of Commerce’s
Bureau of Economic Analysis, and in the
numerator every payment to the government
that is officially considered a tax is counted.
Taxes at all levels of government are included,
whether levied by Uncle Sam or state and local
governments.
We assume that the nation starts working
on January 1, earning the same amount each
day and spending nothing. When the nation
has finally earned enough to pay all the taxes
that will be due for that year, Tax Freedom Day
has arrived.
Determining the national Tax Freedom
Day involves calculating an overall average tax
rate for the nation. This is done by dividing
the nation’s total tax payments by the nation’s
income as projected by the Tax Foundation
8
for 2011. The following formula presents this
calculation for 2011:
Federal, state
& local taxes = $3,628 billion = 27.68%
Total income = $13,107 billion
27.68% x 365 days = 101.03 days = April 12
101.03 days means that Tax Freedom Day
falls on April 12, the 102nd day of the year, at
12:45 a.m. Tax Freedom Day is rounded up to
the next day; since one day equals an entire 24
hours, any fraction of a day pushes Tax Free-
dom Day into the next calendar day.
The source for income and tax data is the
National Income and Product Accounts pub-
lished by the Bureau of Economic Analysis in
the Department of Commerce. For a more
detailed description of Tax Freedom Day’s
methodology and some questions relating to
the timing of tax burdens and income, please
see “Tax Freedom Day: How It’s Calculated
and Addressing Some Methodological Issues.”

Figure 3
Tax Freedom Day by State and Rank
Calendar Year 2011

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